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  1. Home
HMRC internal manual

VAT Deregistration

From:
HM Revenue & Customs
Published
24 October 2017
Updated:
7 February 2023 - See all updates

Summary

VAT Deregistration

Contents

  1. VATDREG00500
    Data Protection
  2. VATDREG01000
    Introduction: contents
  3. VATDREG02000
    Voluntary deregistration: contents
  4. VATDREG03000
    Compulsory deregistration
  5. VATDREG04000
    Eligibility or requirement to deregister: contents
  6. VATDREG05000
    Deregistration requests by professional advisers
  7. VATDREG06000
    Failure to notify that taxable activity has ceased
  8. VATDREG07000
    Suspension of taxable supplies
  9. VATDREG08000
    Cancellation in particular cases: contents
  10. VATDREG09000
    Values of supplies and acquisitions: contents
  11. VATDREG10000
    Deregistration allowed
  12. VATDREG11000
    Deregistration refused
  13. VATDREG12000
    Deregistered in error
  14. VATDREG13000
    Deferment of compulsory deregistration
  15. VATDREG14000
    Effective date of cancellation (EDC): contents
  16. VATDREG15000
    Re-registration after cancellation
  17. VATDREG16000
    Stocks and assets on hand: contents
  18. VATDREG17000
    Post-cancellation: contents
  19. VATDREGUPDATE001
    update index

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